The January 2013 fiscal cliff tax deal raised tax rates for the wealthy, but Washington continues to look at limiting tax breaks – either to raise more revenue or to reform the tax code and lower tax rates, or both. Here are the 15 most expensive “tax expenditures” benefiting individuals, based on the Joint Tax Committee’s estimates of what they’ll cost Uncle Sam in 2013 through 2017. The list includes not only deductions and income exclusions, but also refundable credits and subsidies that are wholly or partly delivered through the tax code and IRS.